TDS (Section no. retention)

Question 1

Payment of salary

Answer 1

192

Question 2

Premature withdrawal from EPF

Answer 2

192A

Question 3

Interest on securities

Answer 3

193

Question 4

Payment of any dividend

Answer 4

194

Question 5

Interest from other than interest from securities (from deposits with banks/post office/co-operative society)

Answer 5

194A

Question 6

Interest from other than interest on securities u/s 193 and interest from banks/post office/co-operative society.

Answer 6

194A

Question 7

Income from lottery winnings, card games, crossword puzzles, and other games of any type

Answer 7

194B

Question 8

Income from online games

Answer 8

194BA

Question 9

Income from horse race winnings

Answer 9

194BB

Question 10

Payment to contractor/sub-contractor:-
a) Individuals/HUF
b) Other than Individuals/HUF

Answer 10

194C

Question 11

Insurance commission to:
a) Domestic Companies
b) Other than companies

Answer 11

194D

Question 12

Income from the insurance pay-out, while payment of any sum in respect of a life insurance policy.

Answer 12

194DA

Question 13

Payment to non-resident sportsmen/sports association

Answer 13

194E

Question 14

Payment of amount standing to the credit of a person under National Savings Scheme (NSS)

Answer 14

194EE

Question 15

Payments, commission, etc., on the sale of lottery tickets

Answer 15

194G

Question 16

Commission or brokerage

Answer 16

194H

Question 17

194-I(a) Rent onpalnt & machinery
194-I(b) Rent on land/building/furniture/fitting

Answer 17

194-I

Question 18

Payment in consideration of transfer of certain immovable property other than agricultural land.

Answer 18

194-IA

Question 19

Rent payment by an individual or HUF not covered u/s. 194-I

Answer 19

194-IB

Question 20

Payment under Joint Development Agreements (JDA) to Individual/HUF

Answer 20

194-IC

Question 21

Any sum paid by way of fee for professional services

Answer 21

194J

Question 22

Payment of any income for units of a mutual fund, for example, dividend

Answer 22

194K

Question 23

Payment in respect of compensation on acquiring certain immovable property

Answer 23

194LA

Question 24

Payment of interest on infrastructure debt fund to Non-Resident

Answer 24

194LB

Question 25

Payment of interest for the loan borrowed in foreign currency by an Indian company or business trust against loan agreement or the issue of long-term bonds

Answer 25

194LC

Question 26

Payment of interest for the loan borrowed in foreign currency by an Indian company or business trust against the issue of long-term bonds listed in IFSC

Answer 26

194LC

Question 27

Payment of interest on bond (rupee-denominated) to FII or a QFI

Answer 27

194LD

Question 28

Certain income distributed by a business trust to its unitholder

Answer 28

194LBA(1)

Question 29

Interest income of a business trust from SPV distribution to its unitholders

Answer 29

194LBA(2)

Question 30

Dividend income of a business trust from SPV, in which it holds the entire share capital exempt the capital held by the government, and distribution to its unitholders

Answer 30

194LBA(2)

Question 31

Rental income payment of assets owned by the business trust to the unitholders of such business trust

Answer 31

194LBA(3)

Question 32

Rental income payment of assets owned by the business trust to the unitholders of such business trust

Answer 32

194LBA(3)

Question 33

Certain income paid to a unitholder in respect of units of an investment fund

Answer 33

194LBB

Question 34

Certain income paid to a unitholder in respect of units of an investment fund

Answer 34

194LBB

Question 35

Certain income paid to a unitholder in respect of units of an investment fund

Answer 35

194LBB

Question 36

Income from investment in securitisation fund received to an individual and HUF

Answer 36

194LBC

Question 37

Income from investment in securitisation fund received to a domestic company

Answer 37

194LBC

Question 38

Income from investment in securitisation fund received to a foreign company

Answer 38

194LBC

Question 39

Certain payments by Individual/HUF not liable to deduct TDS under Section 194C, 194H, and 194J

Answer 39

194M

Question 40

Cash withdrawal exceeding a certain amount

Answer 40

194N

Question 41

Cash withdrawal in case person not filing ITR for last three years and the original ITR filing due date expired

Answer 41

194N

Question 42

Payment for the sale of goods or provision of services by the e-commerce operator through its digital or electronic facility or platform.

Answer 42

194O

Question 43

Payment of pension or interest to specified senior citizens of age 75 years or more

Answer 43

194P

Question 44

Payments for the purchase of goods

Answer 44

194Q

Question 45

Perquisite or benefit to a business or profession

Answer 45

194R

Question 46

TDS on the transfer of virtual digital assets

Answer 46

194S